Order of Chartered Accountants

Other Entities

Last update on 09-01-2015

The Order of Chartered Accountants is a public legal entity with administrative and financial autonomy and equity, which is responsible for representing and group members, as well as oversee all aspects related to the official audit profession accounts.

Constitute duties of the Statutory Auditors, among others, the following:

Exercise jurisdiction over all matters pertaining to the review activity / audit of accounts and related services, companies or other entities, in accordance with auditing standards;

To ensure the social function, dignity and prestige of the profession, to promote respect for their respective ethical and deontological principles and protect the interests, rights and prerogatives of its members;

Promote and contribute to the professional development of its members;

Exercise disciplinary jurisdiction over all its members;

Propose to the legally competent authorities measures for the defense of the profession and the function of statutory auditors and their professional and moral interests;

Propose to the Government, in conjunction with the standard setters, the regulatory susceptible accounting aspects to allow a more efficient review / audit of accounts;

Ensure the registration of statutory auditors and audit firms accounts in a public register and promote the conditions for the respective public disclosure;

Exercise jurisdiction over all matters pertaining to examinations, the stages and registration;

Collaborate with the Government in improving the review / audit the accounts of companies and other entities of the business and government sector;

Establish principles and rules of ethics and professional ethics;

Set standards and technical schemes of professional performance, taking into account the internationally required standards.

http://www.oroc.pt/fotos/editor2/224.pdf">Statute of the Order of Chartered Accountants, Decree-Law No. 487/99 of 16 November, amended by Decree-Law No. 224/2008 of 20 November and Decree-Law No. 185 / 2009 of August 12.

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